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the the availability of this feature depends on the NW Release you use. It is only available starting with NW 7.2. For an introduction to the tool and how to switch to it check the following blog: Source Code-Based Class Builder.

However, if you are on NW 7.31 already you should consider using ABAP in Eclipse. In AIE the source based view is the default and it offers a myriad of additional features.